If your client holds funds in trust for their customers (a very common practice for lawyers, for retainers or received settlement funds), you need to reconcile both:
the trust bank balance against its statement, and
the trust bank balance against its corresponding liability account (the account that records the balances your client owes to its customers)
To make this process easier in Keeper, we recommend adding both of these accounts to the Account Reconciliation section for this client, as shown below:
That way, you can make sure the trust balance and its corresponding liability account match each other as part of your month-end close process.